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REGISTERED NUMBER: SC391727 (Scotland)















Unaudited Financial Statements for the Year Ended 30 June 2023

for

Thomson Hunter Associates Ltd

Thomson Hunter Associates Ltd (Registered number: SC391727)






Contents of the Financial Statements
for the Year Ended 30 June 2023




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


Thomson Hunter Associates Ltd

Company Information
for the Year Ended 30 June 2023







DIRECTORS: J C T Thomson
A M Hunter





SECRETARY: Mrs E K Thomson





REGISTERED OFFICE: 21 Portland Road
Kilmarnock
Ayrshire
KA1 2BT





REGISTERED NUMBER: SC391727 (Scotland)





ACCOUNTANTS: McMillan Bain & Company
27 High Park Avenue
Stranraer
Dumfries & Galloway
DG9 0DE

Thomson Hunter Associates Ltd (Registered number: SC391727)

Abridged Balance Sheet
30 June 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 8,824 6,628
8,824 6,628

CURRENT ASSETS
Debtors 212,194 213,031
Cash at bank and in hand 213,513 223,738
425,707 436,769
CREDITORS
Amounts falling due within one year 207,140 232,605
NET CURRENT ASSETS 218,567 204,164
TOTAL ASSETS LESS CURRENT
LIABILITIES

227,391

210,792

PROVISIONS FOR LIABILITIES 2,220 1,523
NET ASSETS 225,171 209,269

CAPITAL AND RESERVES
Called up share capital 6 100 100
Retained earnings 225,071 209,169
SHAREHOLDERS' FUNDS 225,171 209,269

Thomson Hunter Associates Ltd (Registered number: SC391727)

Abridged Balance Sheet - continued
30 June 2023


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 30 June 2023 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 5 March 2024 and were signed on its behalf by:





J C T Thomson - Director


Thomson Hunter Associates Ltd (Registered number: SC391727)

Notes to the Financial Statements
for the Year Ended 30 June 2023

1. STATUTORY INFORMATION

Thomson Hunter Associates Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2011, is being amortised evenly over its estimated useful life of four years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 20% on reducing balance
Fixtures and fittings - 20% on cost
Computer equipment - 20% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Thomson Hunter Associates Ltd (Registered number: SC391727)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2023

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 15 (2022 - 12 ) .

4. INTANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 July 2022
and 30 June 2023 10,000
AMORTISATION
At 1 July 2022
and 30 June 2023 10,000
NET BOOK VALUE

At 30 June 2023 -
At 30 June 2022 -

5. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 July 2022 27,561
Additions 5,771
At 30 June 2023 33,332
DEPRECIATION
At 1 July 2022 20,933
Charge for year 3,575
At 30 June 2023 24,508
NET BOOK VALUE
At 30 June 2023 8,824
At 30 June 2022 6,628

6. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
60 Ordinary A Shares £1 60 60
40 Ordinary B Shares £1 40 40
100 100